§ 8A-189.2. Exemption for nonresident persons regulated by Department of Business and Professional Regulation.
Latest version.
No fee for a local business tax receipt may be levied on any person performing work
or services on a temporary or transitory basis in Miami-Dade County if the person
is engaging in or managing a business, profession, or occupation regulated by the
Department of Business and Professional Regulation and has paid a local business tax
for the current year to the county or municipality in the state where the person's
permanent business location or branch office is maintained, and in no event shall
any work or services performed in a place other than the county or municipality where
the permanent business location or branch office is maintained be construed as creating
a separate business location or branch office of that person. Any properly receipted
contractor asserting an exemption under this section who is unlawfully required by
the local governing authority to pay a local business tax, or any registration or
regulatory fee equivalent to the local business tax, shall have standing to challenge
the propriety of the local government's actions, and the prevailing party in such
a challenge is entitled to recover a reasonable attorney's fee.
(Ord. No. 06-191, § 1, 12-19-06)
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